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Description of Individual Course Units| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | SP209 | | Compulsory | 2 | 3 | 3 |
| | Level of Course Unit | | Short Cycle | | Objectives of the Course | | Teaching the recording of financial transactions in general. | | Name of Lecturer(s) | | Öğr.Gör.Aydoğan DURSUN | | Learning Outcomes | | 1 | Learning important concepts in Business and Management disciplines; (need, production, consumption, business, trader, needs and features, accounting, management and functions, trader, etc.) | | 2 | Recognizes the concepts of document, certification, objective document, learns the importance and benefits of certification, understands its necessity, recognizes and learns the commercial documents included in the laws valid in our country, | | 3 | Learns, recognizes and organizes the documents in the tax laws and commercial laws, | | 4 | Learns the classification of merchants, learns the concept and necessity of bookkeeping, learns and recognizes the commercial books that merchants have to keep, knows and learns bookkeeping systems and under which conditions which class of merchants can be qualified, | | 5 | Learning to keep books on the basis of balance sheet, gaining the ability to make journal, general ledger and inventory book records, |
| | Mode of Delivery | | Normal Education | | Prerequisites and co-requisities | | none | | Recommended Optional Programme Components | | none | | Course Contents | | Accounting, Documentation, Accounting, Registration Methods, Balance Sheet and Income Table, Methods of Saving Value Movements about Commercial Goods, Record Keeping and Books, Value Added Tax and Accounting Transactions, Investigation of Assets, Liabilities, Income and Expense Accounts, Various Applications. | | Weekly Detailed Course Contents | |
| 1 | 1. Definition of accounting, basic concepts of accounting (business, debt, receivables, capital, balance sheet balance etc.). 2. Information on the definition and preparation of the balance sheet and income statement. 3. The concept of account, its functioning, the teaching of accountable debt and receivable parties and the functioning of accounts. | | | | 2 | 1.Recognition of the movement of goods in accordance with the continuous and intermittent inventory method. 2. Information on books and documents based on accounting when recording. 3. VAT and Accounting transactions. 4. Disclosure of the accounting cycle on a sample business. | | | | 3 | 10 Ready values A) Case B) Receipt checks C) Banks D) Issued checks E) Other liquid assets | | | | 4 | 11- Securities | | | | 5 | 12- Trade receivables 13- Other trolleys | | | | 6 | 15- Stocks 19- Other current assets | | | | 7 | 22- Trade receivables 23- Other receivables | | | | 8 | Midterm Exam | | | | 9 | 24- Financial Assets 25- Property, plant and equipment 26- Intangible 27- Assets subject to special consumption 29- Other non-current assets | | | | 10 | 30- Financial liabilities 32- Trade payables 33- Other debts | | | | 11 | 34- Receive advances 36- Tax and other liability to be paid. 39- Other short-term liabilities | | | | 12 | 40- Financial liabilities 42- Trade payables 43- Other debts | | | | 13 | 44- Receive advances 49- Other long-term 49- Paid-in capital 57- Retained earnings 58- Previous year losses 59- Net profit for the period (loss) | | | | 14 | Example applicatinos | | | | 15 | An overview | | | | 16 | Final exam | | |
| | Recommended or Required Reading | | Nalan Akdoğan ve Orhan Sevilengül, Tekdüzen Muhasebe Sistemi Uygulaması, Gazi Kitabevi, Ankara, 2007. | | Planned Learning Activities and Teaching Methods | | | Assessment Methods and Criteria | |
| Midterm Examination | 1 | 100 | | SUM | 100 | |
| Final Examination | 1 | 100 | | SUM | 100 | | Term (or Year) Learning Activities | 40 | | End Of Term (or Year) Learning Activities | 60 | | SUM | 100 |
| | Language of Instruction | | Turkish | | Work Placement(s) | | none |
| | Workload Calculation | |
| Midterm Examination | 1 | 1 | 1 | | Final Examination | 1 | 2 | 2 | | Attending Lectures | 14 | 3 | 42 | | Problem Solving | 7 | 3 | 21 | | Individual Study for Mid term Examination | 3 | 3 | 9 | | Individual Study for Final Examination | 3 | 3 | 9 | |
| Contribution of Learning Outcomes to Programme Outcomes | | LO1 | 3 | 4 | 3 | 3 | 4 | 1 | | LO2 | 2 | 2 | 4 | 3 | 3 | 2 | | LO3 | 4 | 3 | 3 | 2 | 4 | 1 | | LO4 | 3 | 2 | 2 | 2 | 2 | 2 | | LO5 | 2 | 3 | 4 | 2 | 3 | 1 |
| | * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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